Interactive pivot across Company, Division, Cost Center, and Intercompany accounts. Categorizes open balances into 0–30, 31–60, 61–90, and 90+ day aging buckets aligned with MFRS 9 / IFRS 9 ECL provisioning.

Instant delta analysis comparing current vs prior month closes. Automatically categorizes newly raised variances, cleared items, and persistent aged breaks with cell-level audit trails.

Visual column-mapping with header auto-detection, data-quality validation, and per-pair segment drill-down definitions — chart any ERP's own segments. Adapts to any layout with zero code changes.

Status tabs, one-click write-off with Undo, owner + reviewer notes per row, keyboard triage (J/K/Enter/X). Every memo rides the 6-sheet audit workbook's Follow-up sheet and the open-items action register.

Shipped. Pairs AR exceptions with keyed GL journals on account + invoice + amount where periods are exactly one month apart — including Dec→Jan — so cutoffs are tagged "Timing Differences (Cutoff)", not permanent errors.

Net applied credit memos against open invoices by customer + currency, then match the net to unkeyed GL journals — turning two scary exceptions into one evidenced, reviewer-tagged explanation.

Balanced adjusting journals straight from selected exceptions — Oracle FBDI, SAP CSV or Generic CSV, with next-period auto-reversal. Audit grade: ISA 230 workpaper certificate, tick-marks, and a 6-sheet workbook export.

Web Worker streaming for 100k+ line exports, then the parity engine extended to AP Subledger ↔ AP Trade GL and MT940 / BAI2 / CSV bank statements ↔ cash GL — with proof of cash and unpresented-cheque registers.

Export encrypted .lmstate files for peer controller handoff, and generate self-contained, tamper-evident .lmbundle audit archives satisfying ISA 230 and 7-year statutory retention mandates.